N.J. Admin. Code § 18:24-37.6

Current through Register Vol. 56, No. 21, November 4, 2024

Section 18:24-37.6 - Mobility enhancing equipment

(a) Sales of mobility enhancing equipment when sold by prescription for human use are exempt from sales and use tax.

(b) Charges for mobility enhancing equipment and labor to modify a vehicle post-production to make it handicapped accessible are exempt from tax.

(c) Repair and replacement parts for qualifying mobility enhancing equipment are exempt from tax.

(d) Charges for servicing, repairing, or maintaining qualifying mobility enhancing equipment are not subject to tax. See 54:32B-3(b)(2)(ii).

(e) Examples of mobility enhancing equipment include, but are not limited to:

1. Adjustable height toilet seats;

2. Bath aids (raised toilet seat, tub, shower stool, etc.);

3. Canes;

4. Chair lifts;

5. Crutches;

6. Hand rails and grab bars;

7. Lift chairs;

8. Patient lifts (bed, bathtub, etc.);

9. Scooters and transporters;

10. Specialty chairs;

11. Slings to lift patients;

12. Swivel seats;

13. Trapeze bars and bed pull-up T;

14. Transfer belts, benches, and chairs;

15. Walkers;

16. Wheelchairs (including batteries, cushions, safety belts, etc.); and

17. Wheelchair ramps (portable).

(f) Purchases of items by a private business for use by on-site customers are subject to tax. Examples include, but are not limited to:

1. A wheelchair purchased by a casino to be used by customers while visiting the casino; and

2. A scooter purchased by a store that will be used by customers while shopping.

N.J. Admin. Code § 18:24-37.6

Adopted by 47 N.J.R. 729(a), effective 4/6/2015.

Amended by 48 N.J.R. 824(a), effective 5/16/2016